G.M.,TELECOM DISTRICT, B.S.N.L. vs COMMISSIONER, TRADE TAX, U.P. — C.A. No. 2544/2005

Case Summary: C.A. No. 2544/2005 Outcome: The Supreme Court disposed of the appeal by directing the High Court to expeditiously decide BSNL's pending Trade Tax Revision cases within 12 months. The Court maintained the interim stay on demand notices (granted when granting leave to appeal) in BSNL's favor until the High Court's final decision. Background: BSNL challenged a Rs. 72.5 lakh sales tax assessment for 1999-2000 on telecom services. After the Assessing Authority, Joint Commissioner, and Trade Tax Tribunal all rejected BSNL's appeals, the High Court passed a conditional interim order. BSNL then appealed to the Supreme Court. Next Steps: The High Court must dispose of the tax revision cases within 12 months from receiving this order; all parties' contentions remain open. This case analysis is maintained by casestatus.in based on publicly available court records.